In the Russian Federation, accepting cash in commercial activities requires the use of CCT. But the law changes periodically.
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How do individual entrepreneurs and LLCs register a cash register with the Federal Tax Service in 2019? The use of cash payments in commercial activities in most cases requires the presence of a cash register.
The use of purchased equipment becomes legal only after registering the equipment with the tax service.
The registration process has previously raised many questions, and the introduction of online cash registers has further aggravated the situation. How to correctly register cash register equipment for individual entrepreneurs and LLCs in 2019?
Important points
The law on the use of cash registers states that all legal entities and individual entrepreneurs must use cash registers if they sell goods (any product, work, etc.) for cash.
If the business does not fall under the exceptions specified by law, then cash register equipment is required for any organizational and legal form.
But just having a cash register is not enough. Proper use of cash register equipment requires registration with the Federal Tax Service.
The procedure is not particularly complicated, but you will need to prepare certain documentation and comply with some requirements for a cash register.
In addition, innovations regarding the introduction of online cash registers should be taken into account. By July 1, 2018, absolutely all organizations and entrepreneurs are required to replace old cash registers with online ones.
How to register a cash register in 2019? Are there any differences for individual entrepreneurs and LLCs? Is it possible to use old equipment Or is it better to just buy a new model?
What is it
KKM stands for cash register mechanism. With its help, the state controls the circulation of cash, as well as the completeness and timeliness of revenue accounting.
Registration of cash register equipment implies. During the registration process, the device is assigned an individual number recorded in the Book KKM accounting.
Due to this, any cash register device used on Russian territory can be easily identified.
For what purpose is this done?
The main task of cash register equipment is to record on paper all transactions performed to sell the product of activity. Another goal, no less important, is the registration and preservation of all transactions.
Based on the information saved by the cash register, the amount of profit for tax purposes is calculated for individual entrepreneurs and LLCs.
The purchased cash register is initially inoperative. Fiscal memory is disabled in it, which does not allow the registration of ongoing operations, therefore fiscalization is necessary.
During registration, it is mandatory to visually check the cash register, the presence of numbers, seals, and proper operation (through a trial entry of the amount).
Based on the results of the inspection, the mechanism is filled in. The use of unregistered cash register equipment is prohibited by law.
The absence of official registration of the device is equivalent to working without a cash register. This is fraught with substantial fines.
Legislative framework
In fact, the service is integrated into the taxpayer's personal account. Registration occurs in several stages.
The algorithm of actions will be as follows:
You will need to enter the name and access parameters for the OFD server (the address and port of the server must be indicated on its website) and the assigned registration number.
Upon completion of registration, the cashier will print out a “Registration Report” control check. In this case, the cash register operation will be displayed in personal account on the website of the fiscal data operator.
The final stage is:
Return to the Federal Tax Service website To the section “Cash Accounting” Click on the registration number of the specified device Column RNM Click “Complete registration” And enter the information from the control receipt (number, date and time of receipt, fiscal indicator from the FP field) Click “Sign and Send” After which the cash register status will change to “FN registration report is expected” After changing the status to “KKT registered” A CCP registration card will be provided in electronic form. If desired, the taxpayer can receive a paper version of the card by contacting the tax authorities For a limited liability company
LLCs are required to register cash register machines at their location address, that is, at the place of operation. To register cash register You should contact the tax office at the place of registration of the legal entity.
For separate divisions, registration is carried out at the appropriate place of registration.
With the introduction of online cash registers, a situation has arisen in which organizations with branches do not sufficiently understand the principle of using new technology.
The fact is that a cash receipt can now be sent electronically to the address specified by the client.
For this reason, there is an opinion that you can register one online cash register at the head office. It can be used to send checks to customers from branches.
This option is not legal. The address of the cash desk is indicated on the check. The customer must receive a receipt with the address where the purchase was actually made. That is new cash register required for each branch.
For an individual entrepreneur
For individual entrepreneurs the situation is somewhat different. The fact is that entrepreneurs can register cash register equipment at their place of residence.
But at the same time, individual entrepreneurs have the right to conduct their activities throughout the territory of Russia. That is, the business address may not coincide with the registered address.
The statement states:
- LLC name or full name IP;
- address and location of installation of the device (website address for online payments);
- CCP model name;
- model name and serial number of the fiscal drive;
- information on the use of cash register systems (only when providing services, without transmitting fiscal documents in electronic form, when making payments via the Internet, when conducting activities as a banking agent, etc.).
At its discretion, the Federal Tax Service may establish additional information for mandatory indication.
Nuances on UTII
Before the introduction of online cash registers, UTII payers were exempt from using cash registers. Instead of a cash receipt, they could issue a proof of payment if the buyer requested one.
From July 1, 2018, all taxpayers will no longer switch to new cash register machines on a general basis. At the same time, there are still categories of people who may not use cash registers. This:
However, companies do not always need a cash register. The following can work without it:
- Enterprises that are included in the special list No. 745 dated July 30, 1993, approved by the Government of the Russian Federation (Stalls with magazines, lottery tickets etc.)
- Organizations that accept money using forms strict reporting(Mail, etc.)
If a company should use KMM, but does not do so, then a fine will be imposed on it. Its amount varies: 30-40 thousand rubles. A fine is also imposed on the head of the enterprise: 3-4 thousand rubles.
Documents
Most papers must be submitted in duplicate, and journals must be affixed with the company seal and signatures, numbered and laced.
- Manager's passport
- TIN certificate (original and copy)
- Technical passport of the device in the form of a form
- KKM Center seal stamps
- Journal of the cashier operator (f KM-4)
- Maintenance agreement with the manufacturer or service center
- Certificate of registration in the Unified State Register of Legal Entities (copy and original)
- F KM-8
- If the application for registration is not submitted by the head of the company, then a notarized power of attorney is required.
- Device version passport (copy, original)
- Registration card
If inspectors demand to provide a lease agreement for the premises in which the devices will be installed, then this is illegal. All documents can also be sent by mail, but this method extends the registration period by a day, or the letter may be completely lost.
Step-by-step instructions for registering cash register machines with the tax authorities
A visit to the Federal Tax Service, one might say reconnaissance, since the tax office will not register devices that are not registered with the central service station (described below).
The inspection requires you to review the following information:
- Hours and days when the inspector is available.
- The list of documents required for the procedure, since each tax office has its own, but in general does not differ much. Typically, inspectors require a device passport, a registration application and a maintenance agreement concluded with the manufacturer or service center.
- Is pre-registration required or is there a first-come, first-served basis?
Selection and purchase of cash registers. There are several points when choosing a car:
- The legislation allows the use of devices included in the State Register.
- According to the Classifier, it is necessary to clarify the type of cash register.
- The device must comply with the reference sample. So there should be a three-dimensional hologram on it, and there should be fiscal memory.
- It is recommended to purchase cash registers from specialized enterprises or from the manufacturer. The latter can undertake warranty obligations and, as a result, repairs in case of breakdown and maintenance.
- Purchasing from intermediary enterprises will lead to the fact that the cash register will have to be registered with the central service center in order to provide repair and technical services in the future. To do this, you should send the technical passport and version passport obtained from the seller to the Center. After which, a special hologram is purchased at the central service center “ Service" It indicates the year the device was purchased and the start date maintenance. The agreement with the Center is concluded for a period of one year, after which it is concluded again.
Today the most popular models are Mercury-115K, priced from 11,000 rubles, and ELVES-MICRO-K, priced from 12,000 rubles.
Direct registration of cash register with the Federal Tax Service, which includes submission of all required documents. After submitting the application, inspectors complete the procedure within 3-5 days. Upon completion, the head of the company is returned the device’s passport and maintenance agreement, and is also issued a registration card.Within 5 days, tax officials must personally check the cash register. To do this, many Federal Tax Service sets the days when owners can bring the device. If it cannot be transported (POS terminal), then tax officials go to the enterprise.
If the organization purchased a used device, then you need to provide a copy of the old registration card. It should indicate that the cash register was deregistered by the previous Federal Tax Service.
Fiscalization procedure
The device is purchased in a non-fiscal (non-working) condition, i.e. The counter summing up the revenue is turned off.
Even if the cash register is used, fiscalization must be completed again. During the procedure, a CTO employee, a company representative (a power of attorney is required) and an inspector are present.
The operation is carried out only if all documents have already been submitted, on the day established by the Federal Tax Service, within the 5-day period when the tax office registers the device.
First, a CTO specialist checks the integrity of the case, enters the serial number into the equipment’s memory and programs the Taxpayer Identification Number (TIN) and company name. Then the inspector sets a password that protects the device from hacking.
Then the central service station employee puts a seal, and the date of sealing is entered into KM-8. He also signs the registration document and enters the license number there.
The final stage of fiscalization is a test input of the amount (1.11 rubles) on the machine to check the correctness of the printed details. The tax officer, using the previously entered password, produces a trial Z-report.
The company representative and the inspector must sign the act of registering control meters and transferring all readings to zero. If everything went well, the equipment is assigned a unique number and it is entered into a special journal.
Bottom line
The entire procedure for registering a device is as follows:
- Purchase of cash register
- Visit to the Service Center
- Collection necessary documents for tax authorities
- Finding out the days of the inspector's appointment and making an appointment with him
- Submitting an application to the Federal Tax Service
- Passing fiscalization
- Receiving a registration card
Video on the topic: “Individual entrepreneur takes money from the cash register: issues of cash discipline”
The legislation provides for the input cash register equipment new operating principle. Brief information about using online cash register:
- When using a cash register for receiving and issuing cash, information about punched checks is accumulated and transmitted.
- Information collection, control, transmission, accumulation is carried out by the OFD operator.
- Data exchange with the operator is carried out through the SIM card of the cellular operator, the Internet system.
- The transition to new-style cash register equipment is being carried out in stages. The first to switch to the use of cash desks of a new type of enterprise are those that take into account revenue to determine the tax base. The final transition will be completed by July 2018.
During the transition period, it is possible to use both types of cash registers, which are permitted depending on the category of enterprise. Regardless of the type, the cash register must be registered with the cash register department of the territorial branch of the Federal Tax Service. Registration of online cash registers and equipment of the old principle of operation with EKLZ has differences.
Equipment with ECLZ must be registered with the central control center for maintenance. Online cash registers must have an agreement with the OFD operator. Certified organizations, a list of which is posted on the official website of the Federal Tax Service, have the right to carry out information processing operations.
Actions of the enterprise before registering cash register equipment with EKLZ
Cash register equipment of any type is not used without mandatory registration. Equipment and fiscal memory are subject to registration and are replaced annually. In the absence of timely registration of the fiscal memory medium, the cash register is considered unregistered. The use of equipment that does not comply with the requirements is equivalent to cash transactions without cash register, which entails the imposition of significant fines.
Registration of cash register equipment with EKLZ during registration
The procedure is carried out using the same type of operations for any type of cash register that does not belong to online types. Each unit of cash register equipment must receive a registration certificate. Until this point, cash register equipment cannot be used. When using an unregistered cash register, an enterprise expects to be fined.
Before registering cash registers with EKLZ, it is necessary to conclude an agreement with the central service center for the maintenance of equipment. Central service center specialists carry out actions to prepare cash registers for registration:
- Draw up a maintenance contract.
- They give you a holographic sticker that acts as a seal for the equipment. After registration, a certificate of sealing of the equipment is provided.
- Information about the enterprise is entered into the cash register data - name, tax identification number, checkpoint.
- Install and activate fiscal memory.
- Enter an initial amount of 1 ruble 11 kopecks to carry out trial operations to check the operation of cash register equipment.
- The first Z-report is taken at the cash register.
- An ECLZ report is taken for the first trial amount.
The trial amount is subsequently entered into the accounting journal, but is not included in the amount of revenue.
Submission of documents to the Federal Tax Service
After completing the registration procedure at the Central Service Center, the organization or individual entrepreneur must submit a package of documents to the Federal Tax Service.
Document groups Detailed list Statement The document is drawn up according to the established form Constituent and general documents of the enterprise Originals and copies of the OGRN certificate (account sheet), TIN, document on ownership or lease of the premises in which the cash register will be located Documents provided by the CTO Service agreement, commissioning certificate, technician call log, numbered and stitched in the prescribed manner, sealing stamps, holographic service center stamp Documents accompanying KKM Invoice for the purchase of equipment, KKM technical passport filled out by a CTO specialist, KKM passport and an additional sheet to it, EKLZ passport Documents for working with equipment An order for the appointment of a cashier, a journal of a cashier-operator, numbered, filled out, stitched and certified by the head of the enterprise or individual entrepreneur Forms for representative of interests Power of attorney (the document is not required for a manager or individual entrepreneur who has the right to represent interests without a power of attorney), passport, organization seal Along with the general list of documents, the KKM accounting department of the territorial body of the Federal Tax Service may request the submission of additional documents.
Procedure for registering cash register machines with EKLZ
To register cash register equipment with EKLZ, a certain procedure is followed.
Sequence of actions Explanation Submission of documents for registration Submission is carried out to the cash register department of the Federal Tax Service department Acceptance of documents The inspector determines the time for fiscalization Carrying out fiscalization After checking the documents in the cash register department of the territorial body of the Federal Tax Service, fiscalization is carried out in the presence of a representative and specialist of the central service center Registration Registration is carried out within 5 days Issuance of finished documents The applicant receives a cash register card and originals provided by the company Registration of new-style cash registers
The procedure adopted for registering cash registers applies only to old-style equipment, the recording of information of which is provided by EKLZ. When registering online cash registers, they take into account the conditions for the appearance of an additional link in the chain of information transfer - the OFD operator:
- In connection with the introduction of online cash registers, the package of documents was supplemented by an agreement with the OFD operator. According to the new procedure, modernized equipment converted for online cash registers is also registered.
- OFD operator is an organization that receives, processes and stores information about all operations performed on cash register equipment.
- Information from the OFD operator is sent to the Federal Tax Service for further control of cash flow.
For cash register equipment modernized for online cash registers, the procedure corresponds to the registration of new equipment. Registration of modified equipment is preceded by its deregistration. The online cash register is not presented to the tax authority. From February 1, 2017, organizations or individual entrepreneurs can register cash register equipment online through the taxpayer’s personal account. At the same time, the right to register during a personal visit to the Federal Tax Service is retained. To submit applications on paper, new forms were introduced by order of the Federal Tax Service of the Russian Federation dated May 29, 2017 No. ММВ-7-20/484@.
Registration online KKM through your personal account
Setting up cash registers with online system transfer of information through the taxpayer’s personal account requires prior registration on the official website of the Federal Tax Service. The portal contains detailed instructions about the procedure. To gain access and carry out the procedure, you must issue a qualified digital signature. After gaining access, you can register the equipment.
Procedure Description Login to your personal account and the “KKT” tab You must use the “Register cash register” function Water addresses Indicate the address of the location where the cash register equipment will be located and the name of the point or office Data on cash register equipment Enter data about the model, serial number, the brand is indicated based on the data in the drop-down list. The absence of a type of equipment in the list indicates a non-compliance of the CCP with the requirements Fiscal storage number Indicate the data available in the KKM passport Cash register application mode When using the equipment in normal mode, no additional information is provided Data about the OFD operator You need to use the list of operators officially registered with the Federal Tax Service After completing data entry, the document must be signed and sent. Based on the results of the request, the Federal Tax Service must send the number assigned to the cash register. The number must be entered into the equipment data, the receipt must be printed and the final action must be taken – “complete registration”. In your personal account, a record is made from a printed receipt about the time of registration, fiscal document numbers and attribute.
Registration with the OFD operator
Cash register equipment must be registered with the OFD operator. You will need to go to the website of the selected OFD operator and record the information:
- The number assigned by the Federal Tax Service during registration.
- Cash register type - equipment model.
- Data of cash register equipment specified in the passport - serial number.
- Fiscal storage numbers.
After registration, the owner of the equipment selects a tariff, on the basis of which an electronic invoice is generated. Work with cash register equipment will be available after payment has been made.
When registering cash register equipment, businesses may make mistakes. Enterprises must take into account the conditions of the new procedure for registering online cash registers:
- Registration does not require an agreement with the central service center.
- The Federal Tax Service cannot require the presentation of a certified journal of the cashier-operator due to the lack of need to use them.
When operating the equipment, daily cashier reports are saved; the log can only be used for internal needs (Read also the article: → “
According to paragraph 1 of Art. 2 of the Federal Law “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” dated May 22, 2003 No. 54-FZ, the cash register must be used in its work by both legal entities (LLC) and individuals(IP). Namely, those who sell their goods or services for cash.
Let's take a closer look at how to buy and how to register a cash register with the tax office.
First step: Buying a cash register
The purchased cash register must meet the requirements imposed on it by the Tax Service, defined in the RF Regulation No. 470 of July 23, 2007:
- have a fiscal memory, a fiscal memory storage device, a control tape;
- ensure printing of cash receipts;
- ensure recording of information in fiscal memory;
- have real time;
- be provided with technical support;
- have a passport of the established form;
- have an identification mark of the established type;
- have seal stamps of the established type.
Second step: Where to buy a cash register (KKM)
A cash register is purchased at a technical service center (TSC), and it will be serviced there in the future. This center will give you the necessary documents for the cash register, which will later be needed to register it with the tax authority.
Third step: Which tax office should I register a cash register with?
- Registration of an individual entrepreneur's cash register takes place at the individual's place of registration.
- Registration of an LLC's cash register is carried out at the place of its actual location; if the legal address of the LLC differs from its actual LLC, then it is necessary to open a separate division under the LLC.
Fourth step: A selection of necessary documents to submit for registration of a cash register
- Application in KND form N 111021, approved by order of the Federal Tax Service dated 04/09/2008. Submitted in 2 copies;
- Power of attorney for a representative (if the general director will not register the cash register himself);
- Lease agreement, if the premises at the place of registration of the cash register are rented. It is advisable to attach a letter of guarantee from the owner, the original and a copy of the document must be submitted;
- Certificate of registration of title to the premises, if owned. The original and a copy are submitted in a stitched, numbered form, with a signature on the back side of the last sheet general director and the seal of your LLC;
- Form KM-4 (cashier-operator’s journal). The original and a copy are submitted in a bound, numbered form, on the back side of the last sheet there is the signature of the general director and the seal of your LLC;
- Form KM-8 (log book for calling technical specialists). The original and a copy of the document are submitted;
- Technical passport of the cash register (it will be provided to you by the service center). The original and a copy of the document are submitted;
- Agreement with CTO. The original and a copy of the document are submitted;
- Holograms, they will be issued to the central service center.
Fifth step: Submitting documents to the tax office
After submitting a set of documents, the inspector tax office will put a stamp in the cash register passport. And after five working days, he will issue you a card for registering your car. It must be stored together with the journal in the KM-4 form.
Probably everyone knows about the need to use cash register equipment (CCT) when making cash payments. We are all buyers of goods and consumers of services, and it is the cash receipt that serves as confirmation of the fact of payment for the goods, work or service. If something happens, it is the cash receipt that allows us to defend our consumer rights and receive post-sale or warranty service.
But let's look at the cash register from the point of view of the business owner; he is hardly happy about the need to use cash registers, so let's figure it out - is it possible to do without cash register equipment when accepting cash? And if you still need a cash register, then understand how to choose it and register it?
In what cases is a cash register used?
The need to mandatory use a cash register on the territory of the Russian Federation by all organizations and individual entrepreneurs when making cash payments or using them is established by Article 2 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers.”
At the same time, you can often observe how trade or provision of services is carried out without a cash register. Are all these entrepreneurs breaking the law? No, they do not violate, but simply know about their right not to use a cash register in some cases when paying in cash or with a payment card. And there are several such possibilities.
- Until July 1, 2018, payers (organizations and individual entrepreneurs), as well as individual entrepreneurs working for , have the right to accept payment in cash without using a cash register (Article 2.1 of Law No. 54-FZ). If the buyer or client requires a document to confirm the fact of payment, then instead of a cash receipt, you must issue sales receipt or a receipt.
- Until July 1, 2019, organizations and individual entrepreneurs may not use a cash register, regardless of the taxation regime, if they provide services to the population (Article 2 of Law No. 54-FZ). In this case, it is mandatory, and not at the request of the client, to issue. The procedure for registration and issuance of BSO is given in the Decree of the Government of the Russian Federation of May 6, 2008 N 359. Examples of strict reporting forms include transport tickets, receipts, movie tickets, subscriptions, work orders, coupons, tourist and excursion vouchers, etc.
- Organizations and individual entrepreneurs, due to the specifics of their activities or location, can make payments in cash or payment cards without using a cash register when carrying out the following types of activities:
- sales of newspapers, magazines and related products in special kiosks, while the share of the sale of newspapers and magazines in their turnover must be at least 50 percent, and the range of related products must be approved by the local government;
- sales of travel tickets and coupons for travel on city public transport;
- sales of securities and lottery tickets;
- providing meals to students and workers educational organizations implementing basic general education programs (that is, in kindergartens and schools);
- selling ice cream kiosks and soft drinks on tap;
- trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, waddling vegetables and melons;
- peddling small retail trade in food and non-food products;
- organizations and individual entrepreneurs located in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list approved by the local authority, etc.
For a complete list of such activities, see Article 3 of Law No. 54-FZ.
Please note: from 31 March 2017, all retailers of alcohol, including beer, must use a cash register. The requirement also applies to those selling beer in public catering.
What should payers and individual entrepreneurs working for pay attention to? TO retail trade These regimes do not include the sale of food and beverages in public catering establishments. There are known court cases where organizations on UTII selling food and drinks in catering establishments were fined 30,000 rubles for trading without issuing documents confirming payment, because they believed that they had the right not to use a cash register, as imputed tax payers. The law equates sales in public catering establishments to services to the public, therefore each client (buyer) must be issued a BSO or cash receipt.
What should a cash register be like?
From February 1, 2017, registration of old-style cash registers that do not have Internet connection functions will cease. Until July 1, 2017, all sellers already working with cash register systems must upgrade their equipment, if possible, and re-register with the tax office. If the existing cash register does not allow modernization, then you need to purchase a new one and register it. The requirements for a cash register are given in Article 4 of the Law of May 22, 2003 N 54-FZ “On Cash Register Machines”.
Cash register equipment must:
- have a case with a serial number;
- there must be a real time clock inside the case;
- have a device for printing fiscal documents (internal or external);
- provide the ability to install a fiscal drive inside the case;
- transfer data to a fiscal drive installed inside the case;
- ensure the formation of fiscal documents in electronic form and their transfer to the operator immediately after entering the data into the fiscal drive;
- ensure printing of fiscal documents with a two-dimensional bar code (QR code no less than 20 x 20 mm in size);
- receive confirmation from the operator of receipt of data or information about the absence of such confirmation;
- provide the ability to read fiscal data recorded and stored in memory for five years from the end of operation.
We also draw your attention to the fact that the so-called check printing machines (CHMs) are not recognized as a cash register for registration with the tax office. Such devices can only be used by UTII and PSN payers in order to issue the buyer a document confirming acceptance cash for the purchased product.
You can purchase new cash registers only from the cash register register published on the official website of the Federal Tax Service. The cost of a new cash register with an Internet connection averages from 25 to 45 thousand rubles, tariffs for the services of fiscal data operators - from 3,000 rubles per year.
Since 2017, fines for not using cash registers for cash payments, using a cash register that does not meet the requirements established by law, as well as for violating the conditions for registration and use of cash register equipment are (Article 14.5 of the Administrative Code of the Russian Federation):
Failure to use a cash register if it should be used:
- from ¼ to ½ of the purchase amount, but not less than 10,000 rubles for individual entrepreneurs and heads of organizations;
- from ¾ to the full purchase amount, but not less than 30,000 rubles for legal entities;
Use of old cash registers or violation of the procedure for their registration/re-registration:
- warning or fine from 1,500 to 3,000 rubles for individual entrepreneurs and heads of organizations;
- warning or fine from 5,000 to 10,000 rubles for legal entities.
Refusal to issue a paper or electronic check to the buyer:
- warning or fine of 2,000 rubles for individual entrepreneurs and heads of organizations;
- warning or fine of 10,000 rubles for legal entities.
Registering a cash register
Registration of cash registers is regulated by a special Administrative regulations, approved by order of the Ministry of Finance dated June 29, 2012 No. 94n. Appendix No. 2 to this regulation provides a flowchart for the provision of public services for registration, re-registration and deregistration of a cash register. The block diagram below can be enlarged by clicking on it.
Individual entrepreneurs register a cash register with the tax office at their place of registration, and organizations - at legal address. If the cash register is not located at the legal address of the organization, then you will have to create a separate division at the place of trade or provision of services, and the cash register registration will take place at this address.
In cases where an organization has several separate divisions (for example, stores), subordinate to different tax inspectorates, but located in the same municipal formation, all cash registers can be registered with one tax office at the taxpayer’s choice.
Documents for registration of cash registers are submitted according to the list given in Article 25 of the Administrative Regulations:
b) passport of cash register equipment;
c) a technical support agreement concluded with the supplier or technical service center (TSC), an authorized supplier to provide technical support for the registered model of cash register equipment.
This list is exhaustive, but in practice the tax office may additionally request a number of documents, for example, such as:
- a lease agreement for the premises where the cash register will be located, or a certificate of registration of the right to the premises, if it is owned;
- journal of the cashier-operator according to the KM-4 form;
- logbook for calling technical specialists in the KM-8 form;
- documents confirming the fact of purchase of the cash register.
These requirements can be disputed, but you can also take these documents with you. And, of course, if the cash register is not registered personally by an individual entrepreneur or the head of an organization, then a power of attorney will be required to carry out registration actions. After accepting the documents, the tax inspector agrees on the date, time and place of inspection of the cash register, and if it is bulky, then it is quite possible to go to the location of the cash register.
Inspection and verification of the cash register is carried out by a tax inspector in the presence of a representative of the taxpayer (individual entrepreneur, head of the organization or authorized representative) and a specialist from the central service center. The tax inspector checks the taxpayer's data, which the service center employee enters into the cash register. Cash receipt must contain required details, such as full name individual entrepreneur(name of organization), TIN, serial number of the device, date, time and cost of purchase, serial number of the receipt.
Next, the cash register is fiscalized, that is, it is transferred to the fiscal mode of operation. A tax inspector enters a special digital code, which protects the fiscal memory from hacking, after which the central service specialist installs a seal on the cash register. The tax inspector must make sure that the cash register is in good working order, then registers the device in the accounting book, makes notes in the passport and academic certificate, certifies the cashier-operator’s log and issues a cash register registration card. The cash register is ready for use and can be used.
In what cases may it be necessary to re-register a cash register? These grounds are given in paragraph 75 of the Administrative Regulations:
- replacement of fiscal memory or fiscal memory storage device (EFS);
- changing the address of the location where the cash register is installed;
- changes in the full name of an individual entrepreneur or the name of an organization;
- CTO changes.
To re-register a cash register, you must contact the tax office where the cash register is registered, with an application in the form approved by Order of the Federal Tax Service of Russia dated 04/09/2008 No. MM-3-2/152@, a cash register passport and its registration card. When replacing EKLZ, you must also attach to these documents the conclusion of the Central Technical Service (if available).
Re-registration of a cash register is carried out during a personal inspection of the device by a tax inspector for serviceability, integrity of the case, presence of seals and the “Service” sign. Just as during the initial registration, the presence of a specialist from the central service center and the taxpayer is required. Re-registration notes are included in the passport and cash register registration card.
More details:
Action plan for registering a cash register
- Select a cash register from the models listed in the state register.
- Contact the general supplier or the central service center to purchase the CCP.
- Submit documents for registration to the tax office at the place of residence of the individual entrepreneur, at the legal address of the organization or address separate division(if the cash register is not located at the legal address of the LLC).
- Ensure inspection and fiscalization of the registered cash register by a tax inspector in the presence of a central service center specialist.
- Do not forget about the need to re-register a cash register when replacing an EKLZ and other grounds established by law.
